Bill > A05456

This bill authorizes the village of Atlantic Beach in Nassau County to impose a three percent tax on hotel, motel, and beach club accommodations. The bill defines a "beach club" as a facility located on or near an ocean beach that allows recreational activities like sunbathing and swimming, which can be operated by various entities including hotels or cooperatives. The tax would apply to per diem rental rates but would not apply to permanent residents, defined as individuals staying in a hotel or motel for at least 90 consecutive days. The village's chief fiscal officer would be responsible for collecting and administering the tax, and local laws can specify how the tax is collected and paid. The bill includes provisions that allow hotel and motel owners to collect the tax from guests and outlines procedures for tax collection, returns, and potential legal challenges. All revenues generated from this tax would be paid into the village's general fund and can be used for any lawful purpose. The act will take effect immediately and expire two years after its enactment, with safeguards to ensure that if any part of the legislation is found invalid, the rest of the bill remains in effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5456